Frequently Asked Questions

Passwords and Account Setup

Accessing a Report

Completing the Form/Submission


Submission Requirements



After Submission: Modifying, Deleting, or Requesting a Copy


I did not receive the e-mail to create/change my password.

This e-mail should arrive within a few minutes of registering for an account or requesting a password reset. If you do not receive the password e-mail from GOVS.FAC.IDES@CENSUS.GOV, try the following steps:

  1. Check your junk or spam folders.
  2. Send the Federal Audit Clearinghouse a test e-mail at GOVS.FAC.IDES@CENSUS.GOV.
  3. Contact your IT department to check your firewall settings (even if you receive other e-mails from GOVS.FAC.IDES@CENSUS.GOV, the password e-mail contains a link, which is why it is sometimes quarantined by IT security systems).
  4. Have your IT office reach out to your Internet Service Provider to see if it is being held up at that level (this does occur).
I received the password link, but it is no longer valid.

For security reasons, the link expires after 48 hours. Please return to the login page and click Reset User Password in the Sign in section to request a new link. We recommend following it up as soon as you receive it.

The password link does not work, or takes me to the wrong page.

The link may be broken in your e-mail, which means it will not work correctly. Instead of clicking it, try copying/pasting the entire string of characters (it may be on several lines) into the address bar of a new browser window and hit Enter. This should take you to the password setup page. Once on this page, verify that your e-mail address is listed correctly, then follow the password setup rules listed on the left of the page to complete the process.

The website says my e-mail is already in the system, but I cannot log in.

Return to the login site  and click Reset User Password under the Sign In section. Follow the prompts.


I am trying to reset my password, but the system says I cannot change it since it was created within one day.

For security reasons, passwords can only be changed once every 24 hours. Unfortunately, the Federal Audit Clearinghouse cannot override this rule. If you need to change your password again, please wait a full day before trying to reset your password again. Alternatively, you may register another e-mail address, such as a personal e-mail, and have another user listed on the report add you as a user. You may then access the report with the new e-mail address.

I logged into the Internet Data Entry System (IDES), but cannot find my report.

In order to access a report, you must be listed as one of the users/contacts on that report. Someone else with access to the report must add you as a user, and then you will be able to access it. For further instructions on how to do that, please see How do I add someone to a report?

I accidently typed an e-mail address incorrectly. How do I update it?

 To correct a problem with someone else’s e-mail, simply follow the steps below:

  • Add a new user with the correct e-mail address.
  • Ensure user roles are correct, if that user is a Certifier.
  • Then deactivate the incorrect e-mail address, if appropriate.

Please see below for further instructions on adding or removing someone's access to a report. For further instructions on changing the user roles, please see How do I change the Certifier on a report?

How do I add someone to a report?

Anyone with access to the report may log in and add a user. Either access the Account Tools menu in the upper right corner after logging in, or the Report Access menu on the Report Home page within a report (this is the page listing the individual completion steps). Within those menus, click the option to add a user. Then follow the prompts. For additional instruction, please see the appropriate sections of the applicable IDES Instructions (FY13-16 A-133 see Chapter 10, FY15-18 UG see Chapter 13). These are available on our Instructions and Documents website.

How do I remove someone’s access to a report?

Anyone with access to the report may log in and remove a user. Either access the Account Tools menu in the upper right corner after logging in, or the Report Access menu on the Report Home page within a report (this is the page listing the individual completion steps). Within those menus, click the option to activate/deactivate a user. Then follow the prompts. For additional instruction, please see the appropriate sections of the applicable IDES Instructions (FY13-16 A-133 see Chapter 10, FY15-18 UG see Chapter 13). These are available on our Instructions and Documents website.

I cannot access my report because it says "The selected report has been opened by…."

Only one user can access a report at a time. Users will receive an error message saying, "The selected report has been opened by _______ ". Please contact that individual if you need to access a report. If they have logged out and you get the same error, ask them to log back in then click Sign Out to exit the report. That often resets it. If that does not work, please contact the Federal Audit Clearinghouse to reset the user flag. This flag will also reset overnight, if you are unable to reach the Federal Audit Clearinghouse.

How do I change the fiscal year on Form SF-SAC?

You cannot change the fiscal year once it has been input. You can change the month and day, but not the year. If you entered the year incorrectly, you must start a new report.

When I start a new report, it says "the EIN you entered is already in use for this audit year".

This is only a warning. It can be bypassed by selecting the first option available on that warning screen.


I get an error message that says “Please verify that the (Auditee/Auditor) EIN is NOT a Social Security Number”, but I already checked the box.

There are two checkboxes on the General Info tab. There is one for the Auditee EIN and one for the Auditor EIN. In order to finalize the Form SF-SAC, both of these checkboxes must be checked.

When I try to upload the Federal Awards Worksheet, I get an error saying that the file is in the wrong format, corrupt, or otherwise unreadable, or I receive an error page.

This type of error usually occurs if you have an older version of Excel on your computer (2007 and older). Please update your version of Excel, or use a computer that has Excel version 2010 or newer installed on it. Then attempt to upload the Federal Awards Worksheet again.

I am trying to edit the number of Audit Findings, and the system will not let me.

This typically happens if you entered 0 for the number of audit findings on every award on the Federal Awards tab. To add a finding at this point, locate the award(s) on the Federal Awards tab that actually had a finding, delete that award (from the Federal Awards tab), and re-enter it with the correct number of findings in the Findings column. That should properly activate the Findings tab and allow you to add your finding.

How do I report a finding not related to an award or CFDA number (e.g. financial statement finding) on the data collection form?

Only findings related to a Federal Award are to be listed on the data collection form. If the finding is not related to an award (i.e. on the financial statements, auditee was late filing in the prior year, etc.), verify the answers to the questions on the Audit Info tab and make sure the finding information is in the audit report that you will be uploading into the system. For additional guidance, please contact the Federal Cognizant or Oversight Agency.


In the Type(s) of Compliance Requirement(s) field on the Audit Findings page, do I enter all the types of compliance requirements or only the primary type of compliance requirement?

In most cases, there will only be one (primary) type of compliance requirement entered for a finding. The auditor should report the type of compliance requirement the auditor was testing which generated the finding. The option to report more than one type can be exercised if the auditor tested more than one type of compliance requirements at the same time.

If there are no Prior Audit Findings, is a schedule still required?

If there are no prior audit findings, the Summary Schedule of Prior Audit Findings is not required. However, please include a separate statement indicating there are no prior audit findings. In addition, for Circular A-133 submissions, Form SF-SAC Part III, Item 7 (2010-2012) or Item 4 (2013-2016) Were Prior Audit Findings related to direct funding shown in the Summary Schedule of Prior Audit Findings? should be answered No if there were no prior audit findings or if the prior findings were related only to pass-through programs.

What constitutes a Major Program?

Auditors should ensure that programs indicated as Major on Form SF-SAC agree with the programs identified as Major Programs in the summary of auditor’s results, and are actually tested as Major Programs by the auditor.

The June 2007 PCIE Report on the National Single Audit Sampling Project found auditors misreported coverage of major programs, including specific instances of Major Programs being incorrectly identified as major programs when in fact they were not audited. This is a consequential error because report users rely on correct identification of Major Programs as part of Federal program monitoring.

When I print the form, a white box blocks out some of the information on the Federal Awards tab.

This occurs with certain versions of Excel. If you remove the header and footer, that should resolve the problem. For assistance, try the Help feature in Excel.


I cannot upload my audit. It just spins, nothing happens, or I get a server error.

This typically happens when the file is too large. The file size limit is 30 MB. To shrink the file, run an internet search for a free PDF compression website. Then follow the on-screen instructions for that website to compress the file. Alternatively, open the file, click File, then Print. From the printer drop-down menu, select Adobe PDF or the PDF software you have on your computer. Then resave the file. Another option is to open the file, choose Save As Other, and select Reduced Size pdf.

I cannot upload my audit. It tells me it did not pass the criteria, or was not the correct file type.

Beginning January 2 2015, all 2014 (and later) audits must be unlocked, unencrypted, and in a text-searchable PDF format. Please see the Compliant PDF InstructionsPDF for additional assistance.

Who should sign/certify the form?

According to the OMB Circular A-133, §___.320 (b), and Uniform Guidance, 2 CFR 200.512 (b), a senior level representative of the auditee and the auditor must sign the form. Electronic signatures are accepted for submissions as of 2008.

How do I change the Certifier on a report?

Anyone with access to the report may log in and update the user roles. Access the Report Access menu on the Report Home page with in a report (this is the page listing the individual completion steps). Within that menu click the option to Update User Roles.

I select the statement that applies to my organization, but I cannot continue with the Auditee Certification.

After selecting an initial statement, another set of check boxes will appear below the initial statement. All check boxes must be selected before the certification button will become active.

I am an Indian Tribe or Tribal Organization and I don't want to make the audit report publically available but the last box in the Auditee Certification says that the form will be made publically available.

The exemption for Indian Tribes or Tribal Organizations is only for not making the reporting package (audit report) publically available on the FAC website. However, the data collection form (Form SF-SAC) is still made publically available. Please see 2 CFR 200.512(b)(2) for more information on the exemption for Indian Tribes.

Is my organization required to conduct a Single Audit?

According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $500,000 ($750,000 for fiscal years beginning on or after December 26, 2014) or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. Guidance on determining Federal awards expended is provided in §___.205 and 2 CFR 200.502. Please see §___.205 and 2 CFR 200.502 for information regarding loans as expenditures.

Direct questions of interpretation to the contact for your Federal Oversight or Cognizant Agency.

What is required in the audit submission to the Federal Audit Clearinghouse?

For complete submission requirements, please locate the Single Audit Checklist for the appropriate year on our Instructions and Documents website.


Where can I find the most recent version of the 2019 OMB Compliance Supplement and does it apply to my audit?

On September 20, 2019, the OMB issued a corrected edition of the 2019 Compliance Supplement (Supplement) which is dated August 2019 and replaces the previously released edition dated June 2019. For Single Audits subject to the 2019 Supplement (i.e., audits of fiscal years beginning after June 30, 2018), auditors are permitted to perform the audit using either the June 2019 or August 2019 edition of the Supplement for reports dated on or before October 31, 2019. Please document the version of the Supplement that is used for the audit. Auditors are required to perform the audit using the August 2019 edition for reports that are dated after October 31, 2019. The August edition of the 2019 Supplement can be accessed on the OMB Website. An “Errata Page” inserted after the Table of Contents describes the changes made. If you have questions about this notice or the corrected edition of the 2019 Supplement, you may contact the relevant agency National Single Audit Coordinator using the contact information found in Appendix III of the Supplement.

When are Form SF-SAC and the Single Audit reporting package due?

The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. See OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a) for additional information and exceptions.

My due date falls on a weekend/holiday. Does my due date change?

For due dates that fall on non-business days such as weekends and holidays, the Federal Audit Clearinghouse will make an automatic adjustment to your due date (2 CFR 200.512(a)(1)). Otherwise, the FAC is a 24-hour website, and you must submit your reporting package by 11:59pm EST on the day it is due. Time stamp adjustments to submissions received after 11:59 EST but before 11:59 in your local time zone can be made by request.

How do I request an extension on the due date?

Federal agencies no longer grant extensions for Single Audit submissions. If the auditee or auditor wishes to inform the Federal agency they will be late, he or she may do so by contacting the Federal Oversight or Cognizant Agency for the audit.

Please refer to Item 7, pages 5 & 6 of the OMB Memorandum M-10-14 PDF for additional guidance regarding extensions.

I am trying to figure out if an organization had a timely submission. Where can I find a list of all prior approved extensions granted by OMB and the Federal Audit Clearinghouse?

All prior approved extensions given for submissions by OMB and the Federal Audit Clearinghouse can be found on this List of Extended Due Dates.


I am an auditor. Do I need to report my EIN on Form SF-SAC?

Beginning with fiscal year 2013 audits, auditors are required to submit their EIN on Form SF-SAC. If you do not have an EIN, you may obtain one by doing one of the following:

  • Complete Form SS-4, Application for Employer Identification Number, obtained by calling 1-800-TAXFORM (1-800-829-3676) or visiting the IRS website at
  • Call 1-800-829-4933 to receive your EIN by telephone.
  • Select the Online EIN Application link on the IRS website at The EIN is issued immediately once the application information is validated.
I am a CPA working in an Audit Firm. Do I need my own EIN or should I use the firm's EIN?

CPAs with firms should not use individual EINs. Audit Firms, including sole-proprietors, need EINs.


As a sole proprietor I do not want to put my social security number in the EIN field of the Data Collection Form. Is there another option, other than obtaining an EIN from the IRS?

Per OMB, social security numbers are never to be used in place of EINs. You must obtain an EIN.


What is a DUNS number?

The Data Universal Numbering System (DUNS) number is a unique nine-digit identification number provided by the commercial company Dun & Bradstreet (D&B). A DUNS number is required on all applications for direct Federal awards. Find additional information at

Does my organization have to report a DUNS number on the Form SF-SAC?

Beginning with fiscal periods ending in 2004, the Office of Management and Budget (OMB) requests, but does not require the reporting of DUNS number(s) on all Form SF-SAC submissions. Because a DUNS number is unique for each location, do not use another organization’s DUNS number.

How do I get a DUNS number for my organization?

Find instructions for getting a DUNS number at


How do I revise a submitted report?

Follow the instructions below to update an Audit or Form that has already been submitted:

  1. Go to
  2. Log into the system using your e-mail address and password.
  3. Click Revise on the Account Home page.
  4. Select the Report ID you wish to revise.
  5. Select whether you wish to revise the Audit and Form, or just the Audit.
  6. Revising a submitted report requires that the certification process be completed again.
  7. Once the report is certified by both Auditor and Auditee, resubmit the reporting package to the Federal Audit Clearinghouse for processing.
How do I delete a report, or a draft?

If you would like to delete a report, please e-mail a request with the report ID and a brief reason, along with your full name, position, and relationship to the report to the Federal Audit Clearinghouse.

How do I request an audit?

The Federal Audit Clearinghouse acts as an executive agent for the Office of Management and Budget (OMB) and does not own the data it collects. Our role is to collect and disseminate information and documents, as detailed in the OMB Circular A-133 and Uniform Guidance.

To request information not publically available, such as a copy of an independent auditor’s single audit report for an organization, please contact the organization’s Oversight or Cognizant Agency PDF with your request. If you need help determining an organization’s oversight or cognizant agency, please contact the Federal Audit Clearinghouse.

Note: Copies of the single audit report for organizations are publically available for all submissions that have a fiscal year beginning on or after December 26, 2014 through the requirements set forth by the Uniform Guidance.

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